SOX Section 404 Twenty Years After: Reviewing Costs and Benefits

Keyphrases

• SOX 404 100%
• Section 404 100%
• Internal Control over Financial Reporting 50%
• Internal Control System 50%
• Compliance Costs 50%
• Sarbanes-Oxley Act of 2002 50%

Social Sciences

• Accounting Policy 100%
• Corporate Governance 50%
• Authors 50%

Economics, Econometrics and Finance

• Accounting Policy 100%
• Compliance Costs 50%
• Corporate Governance 50%